Phương Giang Nguyễn
@evelyn
Phương Giang Nguyễn
Research suggests we can focus for about 90 minutes at a time.
The Basic Rest-Activity Cycle (BRAC), also known as an ultradian rhythm
If you are super focused, you won’t notice what’s going on around you.
- Srini Pillay - Psychiatrist
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There might be issues that will be treated with more planning approach, whereas there might be others treated with a more control approach.
So, the efforts in budgeting process will depend on the scope of the strategic guidelines. If the scope includes more detailed guidelines, probably, the assumptions discussions will be a flow through process in the company. On the other hand, if the guidelines are in a broad sense with not much details, managers will have to invest more time in
... See moreWe can see how strategy may connect to budget. It does so through the strategic guidelines, which gives the basis for the assumptions that managers will discuss and eventually apply in the decision making process within the budgeting activity.